https://www.taxtmi.com/caselaws?id=115540 Classification dispute arose regarding imported goods classified as "Muriate of Potash" for exemption under Notification 11/97. Customs Commissioner argued goods were Potassium Chloride Industrial Grade, not Muriate of Potash, leading to liability under Customs Act, 1962. Appellant challenged reliance on Customs Lab test report, citing Fertilizer Control Order specifications. Tribunal, citing precedent, granted notification benefits based on evidence, rejecting Commissioner's findings. Tribunal set aside Commissioner's order, ruling in favor of the appellant, emphasizing accurate classification and eligibility for notification benefits under Customs Act, 1962. Appellate Tribunal CESTAT, MUMBAI granted appellant's claim. en-us Thu, 12 May 2005 00:00:00 +0530 Wed, 30 May 2012 17:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115540 Classification dispute arose regarding imported goods classified as "Muriate of Potash" for exemption under Notification 11/97. Customs Commissioner argued goods were Potassium Chloride Industrial Grade, not Muriate of Potash, leading to liability under Customs Act, 1962. Appellant challenged reliance on Customs Lab test report, citing Fertilizer Control Order specifications. Tribunal, citing precedent, granted notification benefits based on evidence, rejecting Commissioner's findings. Tribunal set aside Commissioner's order, ruling in favor of the appellant, emphasizing accurate classification and eligibility for notification benefits under Customs Act, 1962. Appellate Tribunal CESTAT, MUMBAI granted appellant's claim. Case-Laws Customs Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115540